Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
C2Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3
1(1)Using the procedure in this Schedule to recover a sum means taking control of goods and selling them to recover that sum in accordance with this Schedule and regulations under it.E+W
(2)In this Schedule a power to use the procedure to recover a particular sum is called an “enforcement power”.
(3)The following apply in relation to an enforcement power.
(4)“Debt” means the sum recoverable.
(5)“Debtor” means the person liable to pay the debt or, if two or more persons are jointly or jointly and severally liable, any one or more of them.
(6)“Creditor” means the person for whom the debt is recoverable.
Commencement Information
I1Sch. 12 para. 1 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)